The Illinois Department of Revenue (DOR) issued a General Information Letter (GIL) providing guidance on the taxability of sporting event ticket sales.
Arizona DOR Releases TPT Guidance for Short Term Rentals
Income from short term rentals- stays of less than 30 days- is subject to the Arizona Transaction Privilege Tax (TPT) under Arizona Revised Statutes section 42-5070 and the Model City Tax Code -444 and -447.
Missouri Issues Letter Ruling on Taxability of Utilities Sold to Hotels
The Missouri Department of Revenue (DOR) issued a letter ruling stating that a utility company should not charge sales tax to hotels, motels and other transient accommodation establishments for sales of utilities.
New Mexico Releases Guidance for Application of Gross Receipts Tax to Lodging Marketplaces
A recent New Mexico bulletin advises taxpayers about the gross receipts tax responsibility of marketplace providers that list and book third party lodging and accommodations.
Wyoming Issues Updated Guidance on Online Travel Companies and Lodging Services
The Wyoming Department of Revenue (DOR) has issued updated guidance on the taxability of lodging services and online travel companies (OTCs).
DC Short-Term Rental Law Goes Into Effect
The District of Columbia’s law regarding short-term rental hosts that was passed in 2018 is now going into effect.
Louisiana Online Travel Companies Not Responsible for Taxes on Hotel Bookings
The Louisiana Court of Appeals determined that online travel companies do not owe local sales tax on the fees they charge to their customers.
Texas Determines the Sales and Use Tax Treatment of a Mobile Ordering Application Platform
In a private letter ruling, the Texas Comptroller clarified the sales and use tax requirements for a mobile ordering application platform where restaurants receive food orders.
Connecticut Provides Sales Tax Relief for Meal Sellers
Connecticut has enacted legislation allowing sellers of meals to retain the sales tax they collect on meal sales for a specified period.
Hotel Rooms Booked through Marketplace Facilitators are Subject to West Virginia Hotel Occupancy Tax
Effective January 1, 2022, where a hotel or hotel operator contracts with a marketplace facilitator to offer hotel rooms, the marketplace facilitator is responsible to collect and remit tax when it meets the state’s economic nexus requirements.
Rental Cars Used in Chicago – A Personal Property Lease Transaction Tax Saga
The Illinois Supreme Court held that the City of Chicago’s ruling to require rental car companies located within three miles of the City to collect tax is unconstitutional under the home rule article of the Illinois Constitution.
Arizona Adopts Rule Amending Treatment of Gratuities for TPT
Arizona has amended the treatment of gratuities for TPT purposes.
Membership Fees Not Taxable as Lump-Sum Admission Fees in Alabama
A taxpayer’s charges for annual and family memberships constituted exempt membership dues and not taxable lump-sum admissions fees in Alabama.
Virginia Department of Taxation Provides Guidance on New Vehicle Sharing Tax
Peer-to-peer (PTP) vehicle sharing platforms will be obligated to collect the tax on behalf of the owners if it meets the marketplace facilitator thresholds in Virginia ($100,000 in annual revenue or 200 transactions)
Electronic Gaming Devices Properly Taxed as Games of Entertainment in Maryland
Maryland held that electronic gaming devices were properly characterized as games of entertainment for purposes of being assessed Admissions and Amusement (A&A) Taxes.
Louisiana Enacts Tax on Fantasy Sports Revenues
Effective July 13, 2020, Louisiana has enacted a 8% tax on the net revenues of fantasy sports contests offered to consumers in Louisiana.
Florida Supreme Court Declines Review of Airbnb Short-Term Rental Local Tax Dispute
Airbnb and other short-term rental platforms were not considered dealers for purposes of the Florida Tourist Development Tax and were not required to collect and remit the tax.
Peer-to-Peer Car Sharing Services to Remain Taxable in Maryland
Maryland has extended the sunset date for the imposition of sales tax on peer-to-peer car sharing services until June 30, 2021.
Entertainment Center Not Subject to Virginia Tax on Points Used to Activate Games and Rides
A family dining and entertainment center was not subject to Virginia tax on the sale of Play Points sold to customers as part of party packages.
Ride-Sharing Service Providers Required to Collect Tax in Georgia
Effective April 1, 2020, ride-sharing service providers (e.g. Uber, Lyft) are required to collect and remit sales tax in Georgia as a result of marketplace nexus legislation.
Missouri Denies Resale Exemption to Seller of Hotel Room Furnishings
The Missouri Supreme Court held a taxpayer could not rely on prior “sale for resale” cases which were decided based on the Court’s own “tangled analysis”. Here, the Court affirmed that the sale of room furnishings to a hotel company were not exempt under the state’s sales tax resale exemption.
Illinois Issues Guidance on Parking Excise Tax
The Illinois Department of Revenue (DOR) has issued information regarding the state’s Parking Excise Tax, which took effect on January 1, 2020.
New Jersey Limits Scope of Transient Accommodations Subject to Taxes and Fees
New Jersey transient accommodation taxes and fees are only applicable if rented through marketplace or professionally managed unit.
Hotel Guest Consumables Subject to Texas Sales Tax
A Texas hotel was not entitled to a sale for resale exemption on guest extras provided to customers.